Kennedy v Commissioner of Taxation [2007] FCA 932

Kennedy v Commissioner of Taxation [2007] FCA 932

Because each applicant sought leave under s 14ZZO to add the specified ground of objection and the respondent did not oppose the making of the order, although contesting the proposed ground, the Court granted leave to each applicant to amend the grounds of objection and made consequential procedural directions.

Jurisdiction
Australia
Judgment Date
15 June 2007
Procedural Posture
Taxation Application for Leave Pursuant to S 14 ZZO of the Taxation Administration Act 1953 (cth) to Amend Grounds of Objection in Relation to Appealable Objection Decisions / Ex Tempore Reasons and Orders on Application for Leave and Directions Hearing
Outcome
Leave granted to each applicant to amend the grounds of objection; procedural directions made; costs reserved; liberty to apply granted.
Legal Topics
['amendment of Taxation Objection Grounds' 'appealable Objection Decision' 'penalty Assessment' 'interrogatories' 'directions']
['taxation' 'administrative Law' 'civil Procedure'] ['amendment of Taxation Objection Grounds' 'appealable Objection Decision' 'penalty Assessment' 'interrogatories' 'directions']

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Procedural Posture

Taxation Application for Leave Pursuant to S 14 ZZO of the Taxation Administration Act 1953 (cth) to Amend Grounds of Objection in Relation to Appealable Objection Decisions / Ex Tempore Reasons and Orders on Application for Leave and Directions Hearing

Legal Issues

  1. 1 ['Whether each applicant should be granted leave under s 14ZZO of the Taxation Administration Act 1953 (Cth) to amend the grounds of objection to add a contention that the decision to assess penalty under Div 298 in schedule 1 to the Taxation Administration Act 1953 was not duly made in accordance with law, was a nullity, and was excessive within s 14ZZO.' 'What procedural directions should be made for interrogatories, statements of facts, issues and contentions, notices to admit, and review.']

Ratio Decidendi

Because each applicant sought leave under s 14ZZO to add the specified ground of objection and the respondent did not oppose the making of the order, although contesting the proposed ground, the Court granted leave to each applicant to amend the grounds of objection and made consequential procedural directions.

Court Disposition

Leave granted to each applicant to amend the grounds of objection; procedural directions made; costs reserved; liberty to apply granted.

Orders

  • ["Leave be given to each applicant to amend the applicant's grounds of objection to include a further ground in the following terms: 'The decision to assess penalty made under Div 298 in schedule 1 to the Taxation Administration Act 1953 (TAA) was not duly made in accordance with law, is thereby a nullity, and is...